Beneficial investment strategies and tariff impacts in the new tax year | GBI 51 | Summer 2025

Welcome to the latest issue of GBI Magazine – our first in the new tax year. Following our landmark 50th edition, we’re back with another roundup of some of the important developments and insights from the world of tax-efficient investments.

What IFAs need to know about EIS right now

We begin with exclusive insight from the Enterprise Investment Scheme Association (EISA). Olivia Wing, Community Development Manager at EISA, shares what IFAs need to know about the EIS and SEIS landscape right now. She explores how these schemes serve as highly tax-efficient diversifiers for client portfolios, explains the significance of loss relief, and reveals who is actively investing in EIS and SEIS today.

Trump’s tariffs and their effect on VCTs and EIS

Next, our very own Director and Managing Partner, Paul Wilson, returns with his latest commentary on the state of the industry. This time, he unpacks the potential impact of Trump’s trade tariffs on VCT and EIS investments – and why, despite the disruption, there may still be positive opportunities for advisers and their clients.

Where to look in UK infrastructure for growth potential

TIME Investments follow with a sectoral view of UK infrastructure, outlining seven key areas to watch – from GP surgeries to public-private partnerships. Their piece pinpoints where advisers might find growth and long-term potential across these vital sectors.

Record-breaking fundraises and industry milestones

Turning to recent market achievements, Blackfinch shares the story behind their record-breaking £30 million fundraise at the close of the last tax year. Meanwhile, Albion Capital reflects on reaching a major industry milestone, with a total of £895 million raised this financial year.

Survey shows demand for IHT support from specialists

Downing follows with insights from their latest adviser survey, which revealed that more than half of advisers would value support from specialist IHT providers. The article dives into the key findings and what they might mean for adviser-client conversations going forward.

HMRC aims to tighten IHT relief on AIM shares

Finally, we close with a piece from Laura Walkley of TWM Solicitors, who highlights a significant update from HMRC. The department now expects to raise an additional £110 million per year by tightening Inheritance Tax relief on AIM shares – a shift that could have considerable implications for estate planning strategies.

As always, our Open Offers section features a carefully curated selection of current tax-efficient investment opportunities for your clients. 

Thank you for reading, and I hope you enjoy this issue of GBI Magazine!

Matt Williams
GBI Magazine Editor